How to lodge and pay
How to lodge the Fund income tax return and the payment options available.
How to lodge
The only postal address for lodgment of the Fund income tax return 2022 is:
Australian Taxation Office
GPO Box 9845
IN YOUR CAPITAL CITY
The address must appear as shown above.
Do not post payments to this address: for payment information see How to pay.
You send with the tax return only the following schedules if required:
- Capital gains tax (CGT) schedule 2022 (NAT 3423)
- Losses schedule 2022 (NAT 3425)
- Non-individual PAYG payment summary schedule 2022 (NAT 3422)
- any elections required by IT 2624 Income tax: company self-assessment; elections and other notifications; additional (penalty) tax; false or misleading statement.
You may have to complete other schedules or documents which you keep with your fund's tax records and do not send with the tax return. These schedules or documents are described further at Record keeping requirements.
If you do not lodge the schedule with the income tax return, you are required to sign and date the schedule as required.
If you want to write to the ATO about superannuation, send your correspondence to:
Australian Taxation Office
PO Box 3100
PENRITH NSW 2740
Lodgment due date
The requirement to lodge a tax return and the due date for lodging the return (including any relevant statements and schedules) is set out in the legislative instrument for the lodgment of returns, which is registered on the Federal Register of Legislation.
For funds with an income year ending on 30 June 2022, the due date for lodgment is 31 October 2022. The Commissioner may allow later lodgment dates that are published on Reporting and lodgment dates.
If the fund has a substituted accounting period, see also Substituted accounting periods.
If you do not lodge the fund’s tax return along with all the required information and schedules by the due date, a penalty for failing to lodge on time may apply. A general interest charge (GIC) will begin to accrue from the due date for payment on any amount that is due until the amount is paid in full. See Penalties and interest charges.
You must also keep records so that, if required, we can verify the information you reported on the tax return. See Record keeping requirements.
Do not attach any payments to the tax return. See Payment.
How to pay
We offer a range of convenient payment options.
For more information, see How to pay.
Your payment needs to reach us on or before its due date. When you use a valid payment reference number (PRN) your payment may take up to four business days to appear on your ATO account.
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